Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Additions u/s 41(1) on account of cessation of liability - the case of the Revenue that even after passing of further 5 years from the date of assessment, the assessee could not trace his creditors - additions confirmed - AT
Additions u/s 41(1) on account of cessation of liability - the case of the Revenue that even after passing of further 5 years from the date of assessment, the assessee could not trace his creditors - additions confirmed - AT
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